SET SERVEROUTPUT ON
DECLARE

   V_COLS                VARCHAR2(20);

BEGIN

           FOR CUR_CCD IN(SELECT DISTINCT TABLE_NAME,OWNER FROM ALL_TABLES
                               WHERE OWNER LIKE 'CCD_MAIN'
                               )
           LOOP
                   FOR CUR_USR IN(SELECT DISTINCT TABLE_NAME, OWNER
                                FROM ALL_TABLES
                                AND OWNER NOT LIKE 'CCD_MAIN'
                                ORDER BY 2)

                       LOOP

                            FOR CUR_COL IN (SELECT DISTINCT COLUMN_NAME  FROM
                                 (SELECT DISTINCT COLUMN_NAME  FROM
                                  ALL_TAB_COLUMNS
                                  WHERE TABLE_NAME = CUR_CCD.TABLE_NAME
                                  AND OWNER=CUR_CCD.OWNER
                                  MINUS
                                  SELECT DISTINCT  COLUMN_NAME FROM
                                  ALL_TAB_COLUMNS
                                  WHERE TABLE_NAME = CUR_CCD.TABLE_NAME
                                  AND OWNER =CUR_USR.OWNER))
                           LOOP

                           DBMS_OUTPUT.PUT_LINE(CUR_USR.OWNER||' : '||CUR_CCD.TABLE_NAME||' :'||CUR_COL.COLUMN_NAME);

                           END LOOP;

                           END LOOP;
           END LOOP;

END;
/